Systèmes d'information financiers et parties prenantes: une approche orientée Responsabilité Sociale des Entreprises (RSE)

Guillaume Biot- Paquerot (), Amir Hasnaoui () and Pierre-Olivier Avril ()
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Guillaume Biot- Paquerot: Groupe Sup de Co La Rochelle
Amir Hasnaoui: Groupe Sup de Co La Rochelle
Pierre-Olivier Avril: Groupe Sup de Co La Rochelle
Authors registered in the RePEc Author Service: Guillaume Biot-Paquerot ()

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Abstract: Financial Information System (F-IS) are critical to most organizations, influencing their generated value. The design and implementation of F-IS has become a complicated task for managers. Beyond legal requirements, they must put in place systems that ensure the sustainability of their organization. In this paper, we show that the consideration of stakeholders has become crucial in the design and implementation of F-IS. This approach finds its interest in the context of a CSR-oriented approach. CSR is an ongoing commitment of businesses to have an ethical action and contribute to economic development of all the stakeholders.

Keywords: Financial Information System; F-IS; Stakeholders; Corporate Social Responsibility; CSR; Système d'information financier; SI-F; Parties prenantes; Responsabilité sociale des entreprises; RSE; Design; Implémentation (search for similar items in EconPapers)
Date: 2010-06-01
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Published in La Revue du Financier, 2010, n°184, p. 21-31

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00576612

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